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2017 Accounting, Behavior and Organizations Research Conference

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ABO Doctoral Consortium - Thursday, October 5, 2017
   
5:00 pm-7:00 pm Reception for ABO Doctoral Consortium Participants

ABO Doctoral Consortium - Friday, October 6, 2017
   
7:30 am-Noon Doctoral Consortium
Accounting - 4.0 CH

The 2017 ABO Doctoral Consortium continues the traditions established in past consortia of connecting current PhD students and early career researchers with the ABO Section and one another.

The theme for this year’s Consortium is "Future-Proofing your Career... Researching, Contributing, and Connecting Diversely." Presentations and discussions will relate to the following topics:
  • Research opportunities and challenges facing behavioral accounting academics now and in the future;
  • Contributing to the Academy valuably as new researchers and faculty members; and
  • Connecting with doctoral colleagues and faculty to embrace a diversity of research topics and methods, and achieve your career goals.
The format of the Consortium engages participants in a variety of ways. Individual presentations, panel discussions, and roundtable question-and-answer sessions provide participants with in-depth opportunities to engage with each other and the Consortium faculty.
   
7:30 am-8:00 am Doctoral Consortium Breakfast
   
8:00 am–9:20 am Editor Panel: Insights for your Behavioral Research Journey
Starting a Research Expedition and Keeping it on Track
Anne M. Farrell, Miami University

Preparing your Paper for Submission and Responding to Reviews
Donald V. Moser, University of Pittsburgh

Advice for a New Professor: Publishing, and Writing Reviews
Ken T. Trotman, UNSW Sydney
   
9:30 am–9:50 am Funding Opportunities
Margaret H. Christ, The University of Georgia
   
9:50 am–10:35 am Research Presentation
Pushing the Boundaries with your Research
Kristina M. Rennekamp, Cornell University
   
10:35 am–10:45 am Break
   
10:45 am–11:15 am Faculty Panel: Becoming a Behavioral Accounting Professor...Experiences from the Job Market through to Tenure
Jongwoon (Willie) Choi, University of Pittsburgh
Christie Hayne, University of Illinois at Urbana-Champaign
Martin Weisner, The University of Melbourne
   
11:15 am–11:45 am Roundtable Question and Answer Session
Table 1: Margaret H. Christ, The University of Georgia
Table 2: Jongwoon (Willie) Choi, University of Pittsburgh
Table 3: Anne M. Farrell, Miami University
Table 4: Christie Hayne, University of Illinois at Urbana-Champaign
Table 5: Donald V. Moser, University of Pittsburgh
Table 6: Kristina M. Rennekamp, Cornell University
Table 7: Ken T. Trotman, UNSW Sydney
Table 8: Martin Weisner, The University of Melbourne
   
ABO Research Conference - Friday, October 6, 2017
12:00 pm–1:30 pm Lunch
Pathways to a Sustainable Future
Accounting - 1.0 CH
Speaker: Mark C. Dawkins, University of North Florida
   
1:45 pm–3:15 pm

Concurrent Sessions

Session 1.01: Behavioral Tax Research
Taxes - 1.8 CH
Moderator: Mary Marshall, University of South Carolina

Do the Traditional Roles of Auditors and Tax Professionals Impact their Evaluation of Tax-Related Audit Evidence?
Laura Feustel, University of South Carolina
Donna Bobek Schmitt, University of South Carolina
Scott Vandervelde, University of South Carolina
Discussant: Bryan W. Stewart, Brigham Young University

Is it Easier to Lie to Tax Software than a Tax Professional? Experimental Evidence.
Ethan G. LaMothe, University of South Carolina
Donna Bobek Schmitt, University of South Carolina
Discussant: Bonnie Brown, University of Missouri–Kansas City

Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis.
Jonathan Farrar, Ryerson University
Cass Hausserman, Portland State University
Odette Pinto, MacEwan University
Discussant: Shannon Jemiolo, The University of Oklahoma

Session 1.02: Effort Effects in Management Accounting
Accounting - 1.8 CH
Moderator: Jason T. Rasso, University of South Carolina

Decoding Effort: Toward a Measure of Effort Intensity in Management Accounting Research.
Gary W. Hecht, University of Illinois at Urbana-Champaign
Kristian Rotaru, Monash University Caulfield
Axel Klaus-Dieter Schulz, La Trobe University
Kristy L. Towry, Emory University
Alan Webb, University of Waterloo
Discussant: Serena Loftus, Tulane University

Working Longer but Not Harder: The Effects of Inpu-and Output- Based Compensation on the Duration and Intensity of Effort.
Eric W. Chan, The University of Texas at Austin
Steven Kachelmeier, The University of Texas at Austin
Xinyu Zhang, The University of Texas at Austin
Discussant: Jordan Michael Bable, University of Waterloo

More Than Just Paying Peter or Watching Paul: The Joint Effects of Performance-Based Pay and Performance Monitoring on Task Performance.
Nicholas Fessler, The University of Texas at Tyler
Charles Bailey, James Madison University
Brian Laird, Arkansas State University
Discussant: Wioleta Olczak, University of Central Florida

Session 1.03: Behavioral Audit Research
Auditing - 1.8 CH
Moderator: Emily Griffith, University of Wisconsin–Madison

Auditing Complex Estimates: Does Emphasizing Management Bias Decrease Sensitivity to Measurement Imprecision?
Ben Van Landuyt, The University of Arizona
Discussant: Elizabeth Altiero, University of Central Florida

Using Audit Programs to Improve Audits of Complex Estimates.
Jacqueline Hammersley, The University of Georgia
Michael Ricci, The University of Georgia
Discussant: Tim Bauer, University of Illinois at Urbana-Champaign

How do Previously-Imposed Regulatory Penalties Influence Jurors' Judgments of Auditor Liability?
Brian Goodson, University of Cincinnati
Sean Dennis, University of Kentucky
Kathryn Kadous, Emory University
Discussant: Erin Hamilton, University of Nevada, Las Vegas

   
3:15 pm–3:45 pm Break
   
3:45 pm–5:15 pm

Concurrent Sessions

Session 2.01: Management Control System Environments
Accounting - 1.8 CH
Moderator: Heather Pesch, University of Illinois at Urbana-Champaign

Controls and Cooperation in Dynamic Environments: The Role of Involvement in Control Design.
Robert Grasser, University of South Carolina
John Majerczyk, Georgia State University
Martin Staehle, University of Bern
Di Yang, Georgia Institute of Technology
Discussant: Charles R. Boster, Salisbury University

Fighting Collusion through Disparity: An Experimental Investigation of the Effect of Pay Dispersion on Collusion in Tournaments.
Lan Guo, Wilfrid Laurier University
Theresa Libby, University of Central Florida
Kun Huo, University of Western Ontario
Discussant: Lorenzo Patelli, University of Denver

Influencing Risk Taking in Competitive Environments: An Experimental Analysis.
Ivo Schedlinsky, University of Muenster
Friedrich Sommer, University of Bayeuth
Arnt Woehrmann, University of Giessen
Discussant: James Wilhelm, Georgia State University

Session 2.02: Disclosure Medium Effects
Accounting - 1.8 CH
Moderator: Robert Mocadlo, University of North Dakota

Navigating Through the Crowd: How Do Features of Social Media Platforms Influence Investor Judgments?
Wynter Brooke Elliott, University of Illinois at Urbana-Champaign
Brian Gale, University of Illinois at Urbana-Champaign
Stephanie Grant, University of Washington
Discussant: Brian White, The University of Texas at Austin

How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging.
Stephanie Grant, University of Washington
Frank Hodge, University of Washington
Roshan Sinha, University of Washington
Discussant: Ben Van Landuyt, The University of Arizona

The Impact of Disclosure Delivery Mode on Investment Decisions and Investors’ Memories.
Serena Loftus, Tulane University
Wynter Brooke Elliott, University of Illinois at Urbana-Champaign
Amanda Winn, University of Illinois at Urbana-Champaign
Discussant: Jennifer Winchel, University of Virginia

Session 2.03: Client Effects in Auditing
Auditing - 1.8 CH
Moderator: Eric Gooden, Boise State University

Audit Partners’ Acceptance of Client-Preferred Accounting Methods: The Influence of Client Importance and Role Identity Salience.
Sean Hillison, Virginia Polytechnic Institute and State University
Discussant: Amy Donnelly, Clemson University

How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management’s Preferred Accounting.
Michael Ricci, The University of Georgia
Discussant: Jeremy Vinson, Clemson University

What Did the Client Say? The Impact of Note Taking During Client Inquiry on Auditor Memory and Judgment.
Jeremy Vinson, Clemson University
Jesse Robertson, University of North Texas
Mary Curtis, University of North Texas
Discussant: Michelle McAllister, Northeastern University

   
5:30 pm–6:30 pm A Tribute to Bryan Church, Beginning at 5:40 pm

ABO Research Conference- Saturday, October 7, 2017
   
7:30 am–8:30 am

Breakfast and Research Forum
Accounting - 1.0 CH

Table 1: The Impact of the Foreign Corrupt Practices Act on Investment Decisions.
Wioleta Olczak, University of Central Florida

Table 2: Colleagues of "Frenemies"? Interactions Between Auditors and Tax Specialists in Audit and Non-Audit Services Contexts.
Candace Hux, Northern Illinois University
Jean Bedard, Bentley University
Tracy Noga, Bentley University

Table 3: Examining Moral Disengagement as a Threat to Professional Skepticism.
Jared Eutsler, University of North Texas

Table 4: The Effect of Anticipated Inspection Focus on Audit Effort.
Jennifer McCallen, University of Massachusetts Amherst
Yoon Ju Kang, University of Massachusetts Amherst

Table 5: The Impact of Outcome Effect and Client Transparency on
Auditors' Evaluation of Internal Control Deficiencies.
Jared Koreff, University of Central Florida
Gregory Trompeter, University of Central Florida

   
8:30 am–10:00 am

Exploring a Fraud: Sparking New Insights for Behavioral Accounting Research
Accounting - 1.8 CH
Speaker: Weston Smith, ChalkLine Solutions, Inc.

   
10:00 am–10:30 am

Break

   
10:30 am–12:00 pm

Concurrent Sessions

Session 3.01: Investor Judgement and Decision Making
Accounting - 1.8 CH
Moderator: Shannon Garavaglia, The University of Texas at Austin

Alternative Strategies for Management Responses to Negative Media Coverage on Investors' Judgments.
Deni Cikurel, University of Illinois at Urbana-Champaign
Kirsten Fanning, University of Illinois at Urbana-Champaign
Keven Jackson, University of Illinois at Urbana-Champaign
Discussant: Yao Yu, University of Massachusetts Amherst

The Effect of Disclosure and Price on Uninformed Traders’ Beliefs and Trading.
Hong Qu, The Pennsylvania State University
Guojin Gong, The Pennsylvania State University
Ian Michael Tarrant, The Pennsylvania State University
Discussant: Katarzyna Rupar, University of Florida

How Do Investors React to Corporate Political Spending Disclosure?
Jordan Michael Bable, University of Waterloo
Discussant: Nikki MacKenzie, University of Massachusetts Amherst

Session 3.02: Performance Measurement System Effects
Accounting - 1.8 CH
Moderator: Lorenzo Patelli, University of Denver

Bring the Noise, but Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Learning Type?
Jongwoon Choi, University of Pittsburgh
Gary W. Hecht, University of Illinois at Urbana-Champaign
Ivo Tafkov, Georgia State University
Kristy L. Towry, Emory University
Discussant: Jeremy Douthit, The University of Arizona

Improving Performance Measurement Systems through anagerial Rotation.
Victor Van Pelt, Tilburg University
Eddy Cardinaels, KU Leuven
Bart Dierynck, Tilburg University
Discussant: Gregory McPhee, Florida International University

The Effect of Bonus Deferral on Managers' Investment Decisions.
Mandy Cheng, UNSW Sydney
Tami Dinh, University of St. Gallen
Wolfgang Schultze, University of Augsburg
Maria Assel, University of Augsburg
Discussant: Lisa McLuckie Thain, The University of Arizona

Session 3.03: Audit Quality
Auditing - 1.8 CH
Moderator: Jessica Buchanan, Kent State University

How Do Nonprofessional Investors Respond to Disclosure of Audit Quality Indicators?
Jeffrey Brown, Baylor University
Velina Popova, Kennesaw State University
Discussant: Aaron Saiewitz, University of Nevada, Las Vegas

Rewards and Pressure to Improve Audit Quality: Facilitative for Auditors with Low Drive but Undermining for Auditors with High Drive.
Herman van Brenk, Nyenrode Business University
Barbara Majoor, Nyenrode Business University
Discussant: Bright Hong, Emory University

The Impact of Client Response Time and Message Processing Fluency on Auditor Judgment
Sudip Bhattacharjee, Virginia Polytechnic Institute and State University
Kimberly Moreno, Northeastern University
Nicole Wright, James Madison University
Discussant: Brian Goodson, University of Cincinnati

   
12:00 pm–1:30 pm

Lunch and Awards Presentations

   
1:45 pm–3:15 pm

Concurrent Sessions

Session 4.01: Auditor Training and Personnel Issues
Auditing - 1.8 CH
Moderator: Patrick Witz, Cornell University

Improving Auditor Professional Skepticism: An Experimental Investigation on Use of the Hurtt Professional Skepticism Scale as an Auditor Training Tool.
Mary Kate Dodgson, University of Massachusetts Amherst
Marcus Doxey, The University of Alabama
Aaron Saiewitz, University of Nevada, Las Vegas
Discussant: Penelope Bagley, Appalachian State University

On-the-Job Coaching: Does one "Bad Apple" Spoil Audit Subordinates' Commitment to the Firm?
Lindsay Andiola, Virginia Commonwealth University
Jean Bedard, Bentley University
Joleen Kremin, Portland State University
Discussant: Steve Buchheit, The University of Alabama

The Influence of "Relationship" Partners on Client Managers' Negotiation Positions.
Mary Kate Dodgson, University of Massachusetts Amherst
Christopher Agoglia, University of Massachusetts Amherst
Bradley Bennett, University of Massachusetts Amherst
Discussant: Erin Hawkins, Clemson University

Session 4.02: Employee Interactions in Management Accounting
Accounting - 1.8 CH
Moderator: Tami Dinh, University of St. Gallen

My Gift to You, Paid by Him: The Dark Side of Reciprocity in Hierarchical Organizations.
Jason Kuang, Georgia Institute of Technology
Di Yang, Georgia Institute of Technology
Discussant: Michael Majerczyk, Georgia State University

The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness.
Jeremy Douhit, The University of Arizona
Steven Schwartz, Binghamton University, SUNY
Douglas Stevens, Georgia State University
Richard Young, The Ohio State University
Discussant: Mandy Cheng, UNSW Sydney

Vertical Pay Dispersion, Peer Observability and Misreporting.
Lan Guo, Wilfrid Laurier University
Theresa Libby, University of Central Florida
Kelvin Liu, Northeastern University
Yu Tian, University of Central Florida
Discussant: Jordan Samet, Georgia Institute of Technology

Session 4.03: Behavioral Financial and I/S Research
Accounting - 1.8 CH
Moderator: Derek Dalton, Clemson University

The Effect of Directional Goals on the Perceived Credibility of Data Analytics.
Xiaoling Chen, University of Illinois at Urbana-Champaign
Ryan Hudgins, University of Illinois at Urbana-Champaign
William Wright, University of Illinois at Urbana-Champaign
Discussant: Peter Kipp, University of North Texas

Curbing Earnings Management: Experimental Evidence on How Clawbacks Provisions and Board Monitoring Affect Managers' Use of Discretion.
Shankar Venkataraman, Georgia Institute of Technology
Jeffrey Hales, Georgia Institute of Technology
Balaji Koka, Rice University
Discussant: Kirsten Fanning, University of Illinois a Urbana-Champaign

Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors' Evaluations of Identified Misstatements.
Erin Hamilton, University of Nevada, Las Vegas
Jason Smith, University of Nevada, Las Vegas
Discussant: Kristina Demek, University of Central Florida

   
3:15 pm–3:45 pm

Break

   
3:45 pm–5:15 pm

Concurrent Sessions

Session 5.01: Behavioral Managerial Research
Accounting - 1.8 CH
Moderator: Kun Huo, University of Western Ontario

Can Capital Constraints Restrain Creativity? The Effect of Budget Constraints on Employee Creativity.
Jordan Samet, Georgia Institute of Technology
Jeffrey Hales, Georgia Institute of Technology
Gilles Hilary, Georgetown University
Francis de Vericourt, European School of Management and Technology
Discussant: Adam Presslee, University of Pittsburgh

The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms.
Ivo Tafkov, Georgia State University
Kristy L. Towry, Emory University
Flora Zhou, Georgia State University
Discussant: Matthew Sooy, University of Western Ontario

Adverse Effects of Confidence in Complex Cost Systems amid Competition.
Ella Mae Matsumura, University of Wisconsin–Madison
Tyler Thomas, University of Wisconsin–Madison
Dimitri Yatsenko, University of Wisconsin–Madison
Discussant: Di Yang, Georgia Institute of Technology

Session 5.02: Management Control System Design Effects

Accounting - 1.8 CH
Moderator: Laurie Burney, Baylor University

Managers' Propensity to Acquire and Use Employee-Type Information in Their Decision to Tailor Controls.
Wei Wang, University of Illinois at Urbana-Champaign
Huaxiang Yin, Nanyang Technological University
Discussant: Siman Li, Georgia Institute of Technology

The Role of Social Bonds in Understanding the Pre- and Post Recognition Effects of Recognition Visibility.
Joe Burke, University of Illinois at Urbana-Champaign
Discussant: Robert Grasser, University of South Carolina

Conflict between Supervisory Monitoring and Monetary Incentives.
Shulan Fang, Kent State University
Rajiv Banker, Temple University
Seok-Young Lee, Sungshin Women’s University
Discussant: Laurie Burney, Baylor University

Session 5.03: Investigating Audit Procedures
Auditing - 1.8 CH
Moderator: Kelsey Brasel, Ball State University

How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures.
Jessica Buchanan, Kent State University
David Piercey, University of Massachusetts Amherst
Discussant: Kamber Vittori Hetrick, University of Illinois at Urbana-Champaign

When Does a Stronger Information Set Result in Weaker Audit Judgments? An Exploration of Averaging in Audit Evidence Integration.
Tamara Lambart, Lehigh University
Marietta Peytcheva, Lehigh University
Discussant: Velina Popova, Kennesaw State University

Why Auditors Are Unable to See Their Own Behavior as Others Do: Understanding a Potential Blind Spot.
Michele Frank, Miami University
Discussant: Cassandra Estep, Emory University

   
5:15 pm

Drawing

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

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